Insertion of new section 3B

In the principal Act, after section 3A the following section shall be inserted, namely:-

"3B.

1. (1) On every payment for admission to an entertainment and on every complimentary ticket on which entertainments duty is leviable under sub-section
2. (1) of section 3 and section 3A respectively, there shall, from the 1st day of Novembr, 1975 (hereinafter in this section referred to as "the said day") be levied and paid to the State Government in addition to the entertainments duty so leviable an entertainment duty of ten paise.
3. (2) There shall, from the said day, be levied and paid to the State Government on the amount of lump sum or any other amount paid under sub-section
4. (2) of section 3 an entertainments duty at the rate of five per cent, of such amount, in addition to the entertainments duty payable thereon under the said sub-section (2).
5. (3) Except as otherwise provided in sub-sections
6. (1) and (2), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional entertainments duty leviable under sub-sections
7. (1) and
8. (2) as they apply in relation to the entertainments duty leviable under sections 3 and 3A.".